Latest update

November 1, 2018

Bulletin PST 120, Accommodation, has been revised to update the MRDT rate from 2% to 3% for the Resort Municipality of Whistler, effective December 1, 2018.

October 25, 2018

FIN 355/SEP, Application for Refund of Provincial Sales Tax (PST) - Special Event Permit is a new refund application for claiming PST refunds for special event permits. Bulletin PST 300, Special Event Liquor Permits has been revised to reflect the new form.

Bulletin PST 400, Refunds has been updated to specify the kind of evidence needed to prove PST was paid and to encourage taxpayers to provide supporting documentation in an electronic format.

The following publications have been revised to reflect that PST applies to cannabis products and that small sellers cannot sell cannabis:

October 1, 2018

The following publications and form have been revised to reflect important changes to how PST and the municipal and regional district tax (MRDT) apply to accommodation sold in B.C., effective October 1, 2018.

July 9, 2018

Notice 2018-004, Notice to Accommodation Providers, explains important changes to how PST and the municipal regional district tax (MRDT) apply to accommodation sold in BC. These changes are effective October 1, 2018.

June 21, 2018

Bulletin PST 120, Accommodation, has been revised to update the MRDT rate from 2% to 3% for the Big White Ski Resort, effective July 1, 2018.

June 14, 2018

The following bulletins have been corrected to state that you may refund or credit your customer the PST paid if your customer provides you with the required documents within 180 days of the date the PST was charged.

Information in the sections Goods for Resale or Lease, Change in Use and Goods Brought into BC.

Bulletin PST 311, Promotional Materials and Special Offers, has been updated to clarify:

Certain gift cards or gift certificates are taxable.

The section on Goods Brought into BC.

New carbon tax and motor fuel tax return forms reflecting the April 1, 2018 tax rate changes are now available. The easiest way to file your tax return is to use our online service: eTaxBC. Alternatively, you can find the PDF forms on our website.

Clarify when a refiner collector may sell fuel to another refiner collector without paying security

Add marine diesel to the Exempt Sales provision for use in an interjurisdictional cruise ship, or marine diesel for use in a ship prohibited from coasting trade.

April 24, 2018

Bulletin CTB 005, Penalties and Interest, has been updated to clarify that if you were directly advised of how tax applies to a particular situation and subsequently make an error in applying tax in that same situation, we will apply a 10% penalty.

April 19, 2018

Bulletin PST 310, Goods Brought Into BC, has been revised to fix an error in Example 4 in the bulletin as it pertains to the date that HST was paid on a vehicle that entered BC.

To add certain areas in the Cariboo-Chilcotin to the list of MRDT participating municipalities at a rate of 3%, effective May 1, 2018

To add the Regional District of Kootenay at a rate of 2%, effective July 1, 2018

To update the MRDT rate from 2% to 3% for the City of Abbotsford, effective May 1, 2018

April 13, 2018

FIN 125, Collector's Return, has been revised with the new tobacco tax rates that came into effect on April 1, 2018. The easiest way to file your Collector’s Return is to use our online service: eTaxBC.

April 9, 2018

New carbon tax refund forms are now available. These forms reflect the tax rate increase effective April 1, 2018.

FIN 171, Application for Refund of Carbon Tax – Non-Registered Air or Marine

To file an application for refund of carbon tax or security paid prior to April 1, 2018, find the appropriate form under Previous Versions on our website.

April 5, 2018

Bulletin PST 100, Safety Equipment and Protective Clothing has been revised to include the expanded exemption for avalanche airbag backpack systems, effective April 1, 2018.

April 3, 2018

The easiest way to apply for clearance is to use our online service: eTaxBC. Alternatively, the paper form can be completed and sent to us: FIN 447, Application for Clearance.

April 1, 2018

New carbon tax and motor fuel tax return forms reflecting the April 1 changes will be available on May 1, after your March return is due. If you need to submit an amended return for March 2018, you can find the previous form on our website.

New carbon tax refund forms will be available on April 9. These forms reflect the tax rate increase effective April 1, 2018. To file an application for refund of carbon tax or security paid prior to April 1, 2018, find the form on our website.

Reflect the change in name from the Ministry of Social Development and Social Innovation to the Ministry of Social Development and Poverty Reduction

Update the refund rates for fuel purchased in the Victoria regional transit service area

Clarify that authorized representatives of the Ministry of Social Development and Poverty Reduction may complete the Office Use Only portion of Step 6 (Release of Information Consent) of the application for registration form (FIN 119)

Clarify that Service B.C. representatives may be authorized representatives of the Ministry of Social Development and Poverty Reduction

The PST rates that apply to sales and leases of passenger vehicles with a purchase price of $125,000 or more changed on April 1, 2018. The following bulletins and forms were revised to reflect the change:

March 20, 2018

The following bulletins have been corrected as to when PST applies to delivery charges. Previously, these bulletins incorrectly stated that delivery charges were not subject to PST for goods delivered in BC, where title to the goods passed at the seller’s premises. In addition, there are other clarifications in the following bulletins that can be found at the end of the bulletins, in the Latest Revision section.

March 2, 2018

Notice 2018-003, PST Rate Change for Passenger Vehicles Worth $125,000 or More provides important information about the rate increase effective April 1, 2018.

March 1, 2018

Effective April 1, 2018, the tobacco tax rates will increase. The FIN 225, Retail Dealer's Inventory Return and the FIN 227, Wholesale Dealer's Inventory Return have been updated with the new rates. All retail and wholesale dealers must submit an inventory return by April 30, 2018. We will be contacting all dealers by mail with more information on how to file.

Notice 2018-001, Notice to Deputy Collectors and Retail Dealers - Fuel Inventory. Effective April 1, 2018, the carbon tax rates that apply to fuels in BC will increase. This notice explains your responsibilities as fuel sellers for calculating and paying the additional security due on your fuel inventory. The FIN 103, Carbon Tax Return - Inventory, is now available for the April 1, 2018 tax rate change.

Notice 2018-002, Notice to Fuel Sellers in the Victoria Regional Transit Service Area (VRTA) - Fuel Inventory. Effective April 1, 2018, the motor fuel tax rate in the Victoria Regional Transit Service Area (VRTA) is increasing from 3.5¢ to 5.5¢ per litre on clear gasoline and clear diesel. This notice explains your responsibilities as fuel sellers for calculating and paying the additional security due on your fuel inventory as a result of this rate change. The FIN 102, British Columbia Transit Tax Return (Victoria) - Inventory, is now available for the April 1, 2018 tax rate change.

January 10, 2018

December 21, 2017

Bulletin PST 138, Personal Services, has been revised to remove dermal fillers as an example of taxable goods used or consumed by your business. These may or may not be taxable depending on the specifics of the item being used.

December 19, 2017

Bulletin PST 120, Accommodation, has been revised to:

Add the City of Cranbrook to the list of MRDT participating municipalities at a rate of 3%, effective January 1, 2018

Revise the MRDT rate from 2% to 3% for the City of Vernon, effective January 1, 2018

Bulletin PST 310, Goods Brought Into BC, has been revised to add information about paying PST on delivery charges for goods purchased and delivered from outside BC.

Bulletin PST 400, PST Refunds, has been revised to clarify that:

A customer may apply for a refund of PST when they return a motor vehicle to the manufacturer as a result of an independent, impartial, third-party dispute resolution process (i.e. the return does not have to be more than one year after the date of purchase)

An agent who contracts with a seller to acquire goods or services on behalf of a principal is generally the person who is eligible to apply for a refund of PST paid

December 14, 2017

Bulletin PST 502, Goods that Generally Become Part of Real Property and Goods That Do Not, has been revised to clarify which stoves, ranges, cooktops and heaters generally become part of real property upon installation.

November 30, 2017

Effective January 1, 2018, the tobacco tax rate increases by 0.8 cents to 24.7 cents per cigarette or gram of tobacco. All retail and wholesale dealers need to submit an Inventory Return due to this change. We will be contacting all dealers by mail with more information on how to file.

An updated Guide to Completing the IFTA Quarterly Return is available to help IFTA carriers complete their quarterly returns. The Guide includes new information about split tax rates, reporting for dual fuel vehicles, and fuel conversion factors.

November 28, 2017

Effective January 1, 2018:

Taxable purchases of electricity (e.g. electricity for business use) are subject to a lower PST rate of 3.5%. Electricity will be fully exempt from PST effective April 1, 2019. Bulletin PST 203, Energy, Energy Conservation and the ICE Fund Tax, Bulletin PST 120, Accommodation, and the Small Business Guide to PST have been revised to reflect this change.

Natural gas for use in a locomotive is exempt from motor fuel tax. Bulletins MFT-CT 005, Tax Rates on Fuels, and MFT-CT 003, Coloured Fuels, have been revised to reflect this change.

FIN 407, Provincial Sales Tax (PST) Schedule - Boats and Aircraft, was revised to clarify the types of watercraft that should be included when completing this form.

November 16, 2017

Notice 2017-005, PST on Clean Energy Vehicle Program Rebates, provides important information about the value of Clean Energy Vehicle Program rebates and the application of PST. The value of the rebates provided are included in the purchase price or lease price of vehicles purchased on or after December 1, 2017 (i.e. the rebates do not reduce the purchase price for the purposes of the PST).

A customer may apply for a refund of PST when they return a motor vehicle to the manufacturer as a result of an independent, impartial, third-party dispute resolution process (i.e. the return does not have to be more than one year after the date of purchase)

The value of rebates provided under the Clean Energy Vehicle Program on or after December 1, 2017 are included in the purchase price or lease price of the vehicle (i.e. the rebates do not reduce the purchase price for the purposes of the PST)

November 2, 2017

Bulletin CTB 002, Sales and Leases to Governments, has been revised to:

Clarify that sales to territories are not exempt from sales tax.

October 31, 2017

Bulletin MFT-CT 002, Sales to First Nations and the Fuel Tax Exemption Program, has been renamed and rewritten and replaces the previous version dated September 2014. In addition, key changes include:

Information to reflect that:

Members of the Tsawwassen First Nation do not qualify for motor fuel and carbon tax exemptions as First Nations individuals

Tsawwassen lands do not qualify as First Nations land for the purposes of motor fuel tax or carbon tax exemptions for other First Nations individuals and bands

Information on:

How to accept expired Certificate of Indian Status Cards as documentation

October 5, 2017

how to accept expired Certificate of Indian Status Cards as documentation

documentation requirements for vehicles purchased on or delivered to First Nations land

Add information to reflect that:

members of the Tsawwassen First Nation do not qualify for PST exemptions as First Nations individuals

Tsawwassen lands do not qualify as First Nations land for the purposes of PST exemptions for other First Nations individuals and bands

Update terminology by replacing special occasion liquor licences with special event permits

Bulletin TTA 001, Sales to First Nations and the Tobacco Tax Exemption Program, has been revised to:

Add information on:

what “personal use” does not include

how to accept expired Certificate of Indian Status Cards as documentation

Add information to reflect that members of the Tsawwassen First Nation do not qualify for the exemption on tobacco products

October 3, 2017

Bulletin CTB 005, Penalties and Interest has been revised to correct information on the need for quarterly filers to have a 12 month history of filing tax returns and paying security in full on time to avoid a first time penalty.

September 19, 2017

FIN 135, Motor Fuel Tax Return Self Assessor, was revised to clarify the instructions for self-assessing fuel purchased within the South Coast British Columbia Transportation Service Region (SCTA) or the Victoria Regional Service Area (VRTA) and used for a higher taxed purpose anywhere in BC.

September 11, 2017

The provincial government announced its 2017 Budget Update today. Programs administered by the Consumer Taxation Branch are amended as a result. Learn more at B.C. Provincial Budget Tax Changes.

September 7, 2017

Bulletin PST 003, Small Sellers, has been revised to clarify:

Who qualifies as a small seller with expanded examples

The meaning of a business premises

The Small Business Guide to PST, has been revised to:

Clarify the criteria for being a small seller

Add information about how to close your PST account

Update the Voluntary Disclosure section to clarify when the details regarding your disclosure must be received and to update the mailing address

August 3, 2017

The following bulletins were recently updated:

Bulletin PST 135, Multijurisdictional Vehicles, was revised to clarify that if you purchase a vehicle in BC or lease a vehicle in or outside BC and intend to immediately license the vehicle as an MJV, you are not required to pay the PST to the seller or lessor. Instead, MJV tax will apply at the time of licensing.

Bulletin PST 315, Rentals and Leases of Goods, was revised to clarify that:

The lease price does not include optional delivery charges, except when taxable goods are leased outside of BC and shipped to the lessee in BC

Update terminology by replacing special occasion liquor licences with special event permits

Clarify the Goods Brought into BC section

Correct an error in the Change in Use section for goods removed from lease inventory

Bulletin MFT-CT 001, Fuel Sellers, MFT-CT 004, Registered Consumers, MFT-CT 006, Self-Assessing Motor Fuel and Carbon Tax, and CT 005, Commercial Air or Marine Services, were revised to add information to explain how you can request a credit on your motor fuel or carbon tax account be transferred to another reporting period or another motor fuel or carbon tax account where there is an amount owing.

March 30, 2017

clarify that a vehicle registered for this program can be owned (including an ownership interest) or leased

remove “civilians who serve in support” as civilians do not qualify for the refund under the criteria for those who are receiving the 100% disability pension as a result of active service in a war while a member of Her Majesty’s forces

update an example on page 6

FIN 119, Application for Registration for the Fuel Tax Refund Program for Persons with Disabilities has been revised to remove “civilians who service in support” as civilians do not qualify for the refund under the criteria for those who are receiving the 100% disability pension as a result of active service in a war while a member of Her Majesty’s forces.

Notice 2014-007, Who Can Claim a Refund, has been revised to update example 4.

Notice 2017-002, Expiry of Tsawwassen First Nations Exemption, explains important changes to how provincial sales taxes apply to purchases, sales and leases by Tsawwassen Nation members and businesses, effective May 1, 2017.

March 23, 2017

Bulletin PST 120, Accommodation, has been revised to:

Add the following to the list of MRDT participating municipalities, regional districts and eligible entities:

Revise the list of MRDT participating municipalities, regional districts and eligible entities, to reflect increases in the MRDT rate from 2% to 3% in the following areas, effective July 1, 2017:

City of Kamloops

City of Kelowna

City of Port Hardy

City of Prince George

City of Smithers

City of Richmond

March 16, 2017

Notice 2017-001, Change to the IFTA Tax Return advises carriers that effective the 1st quarter of 2017, January 1st to March 31st , IFTA tax returns will no longer be mailed out with the payment vouchers.

March 7, 2017

Bulletin PST 300, Special Event Liquor Permits, has been renamed and revised to:

Update terminology by replacing Special Occasion Liquor Licences with Special Event Permits

Clarify the information on refunds

February 21, 2017

The provincial government announced its 2017 Budget today. Programs administered by the Consumer Taxation Branch are amended as a result. Learn more at B.C. Provincial Budget Tax Changes.

February 6, 2017

FIN 400, Provincial Sales Tax Return, has been revised to clarify that in Step 1 you enter the total sales and leases in Canada. This includes taxable, non-taxable and exempt sales and leases.

February 2, 2017

Bulletin CTB 002, Sales and Leases to Governments, has been revised to add that provincial governments other than BC are exempt from carbon tax, motor fuel tax, PST, MRDT and tobacco tax. Also added the Tla’amin First Nation to the list of First Nations governments that have a treaty in effect with Canada and BC.

January 31, 2017

Bulletin PST 120, Accommodation, has been updated to advise that the City of Surrey is ending their participation in the MRDT program as of March 1, 2017. In addition, an example has been added to clarify when MRDT is still paid when an area stops participating in the MRDT program.

December 20, 2016

Bulletin PST 302, Delivery Charges, has been revised to add information on how PST applies to delivery charges if taxable and non-taxable goods are included in the same delivery.

December 15, 2016

Bulletin PST 120, Accommodation, has been revised to:

clarify and expand the section on Providing Accommodation in Exchange for Services

add the City of Campbell River to the list of MRDT participating municipalities; rate is 3% effective March 1, 2017

reflect an increase in the MRDT rate from 2% to 3% in the following areas:

City of Chilliwack, effective January 1, 2017

City of Victoria, effective January 1, 2017

District of Tofino, effective June 1, 2017

December 6, 2016

Bulletin PST 318, Trusts, has been revised to clarify how PST applies when a trust sells or leases taxable assets in the ordinary course of business.

November 29, 2016

Notice 2016-005, First Nations Customers at Tsawwassen Mills, clarifies that First Nations customers at Tsawwassen Mills mall are not exempt from PST when they purchase or lease goods or purchase services at Tsawwassen Mills mall.

November 24, 2016

Bulletin PST 116, Motor Vehicle Dealers and Leasing Companies, has been revised to add information on what types of documentation would generally be considered sufficient evidence for providing the PST exemption for vehicles purchased by First Nations individuals or bands.

November 17, 2016

FIN 452, Requisition for Dye, has been revised and is now available online. Use this form to order dye if you have received fuel dye authorization for specific locations in BC.

Attention!
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October 27, 2016

A new video is available that provides an overview of how the PST applies to real property contractors. You can find the Provincial Sales Tax (PST) for Real Property Contractors video on the Contractors webpage.

October 25, 2016

Bulletin PST 120, Accommodation, has been revised to:

add information and examples to explain how MRDT applies when a customer’s stay straddles an increase in the MRDT

reflect an increase in the MRDT rate from 2% to 3% in the following areas:

City of Rossland, effective November 1, 2016

Sun Peaks Mountain Resort Municipality, effective November 1, 2016

Village of Harrison Hot Springs, effective January 1, 2017

October 18, 2016

Bulletin TTA 001, Sales to First Nations and the Tobacco Tax Exemption Program has been completely rewritten and replaces the previous version dated July 2010.

October 13, 2016

Bulletin MFT 002, Motor Fuel Tax Refunds for Purchasers, has been revised with various updates. See the Latest Revision section at the end of the bulletin for details.

Bulletin MFT-CT 003, Coloured Fuels, has been revised to clarify:

the definitions of highway and highway project area

when coloured fuel may be used in road-building machines

when coloured fuel can be used in a stationary engine on a motor vehicle

when coloured fuel can be used by the logging and mining industry if operating the vehicle on highway

In addition the bulletin has been revised to:

move information on refund provisions where clear fuel is used for a coloured purpose to Bulletin MFT 002, Motor Fuel Tax Refunds for Purchasers, and

add information on an exemption from carbon tax for farmers under the Carbon Tax Act

October 4, 2016

Bulletin MFT-CT 006, Self-Assessing Motor Fuel and Carbon Tax, has been revised to explain how a scheduled reporting period may be assigned when you submit a self-assessor return and how this reporting period may be determined.

September 29, 2016

Bulletin PST 321, Businesses from Outside BC, is a new bulletin that explains how the PST applies when businesses located outside BC do business in BC.

August 30, 2016

Bulletin PST 116, Motor Vehicle Dealers and Leasing Companies, and Bulletin PST 118, Vehicle Services and Parts, have been revised to correct that you calculate the passenger vehicle rental tax (PVRT) due based on each full or partial 24-hour period of rental (not calendar day).

August 11, 2016

The following bulletins have been revised with various updates. See the Latest Revision section at the end of each bulletin for details.

FIN 451, Natural Gas Consumed by Stationary Internal Combustion Engines, has also been updated with minor changes to the title and clarification about the reporting period.

Attention!
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July 21, 2016

Bulletin PST 125, Advertising Agencies, has been revised to correct an error in the Change in Use section for goods removed from lease inventory and to clarify that you are exempt from PST on:

goods you obtain solely for processing, fabricating, manufacturing, attaching or incorporating into other goods for resale or lease

containers and packaging materials (except reusable containers) you obtain solely for packaging goods for sale or lease, or if you provide them to your customers with their purchases

July 14, 2016

The B.C. Commission on Tax Competitiveness has been announced and the website is now live. On this site you'll find information about the commission, its members and its terms of reference. You can fill out an online form to provide your thoughts on how we can improve tax competitiveness in B.C. Check it out at engage.gov.bc.ca/taxcommission

July 7, 2016

The Small Business Guide to PST has been revised to clarify the section on Voluntary Disclosure.

clarify the Canadian National Institute for the Blind (CNIB) certification requirements,

explain that if you are registering another person’s vehicle in which you have an ownership interest, you must provide a completed Vehicle Ownership Declaration (Step 7 of the paper registration form), and

correct the date in the refund example that explains when a refund claim must be received

FIN 119, Application for Registration for the Fuel Tax Refund Program for Persons with Disabilities, has also been revised to:

update the options available for submitting your application,

add the Vehicle Ownership Declaration to Step 7 of the form, and

clarify information

June 23, 2016

Possible Postal Service Disruption

If there is disruption to postal services, you are still responsible for filing your returns, claiming grants, applying for programs or refunds, and making payments on time.

Find out more.

June 21, 2016

Bulletin PST 204, Bicycles and Tricycles, has been rewritten and replaces the previous version dated April 23, 2013. This rewrite corrects that child seats are bike attachments and therefore exempt if installed on, or attached to, a bicycle or tricycle at the time of the sale of the bicycle or tricycle, as they are considered to form part of that sale.

June 9, 2016

Visit our updated tobacco tax wholesale dealers’ webpage to find new information on how to calculate security on cigars.

Bulletin PST 002, Charging, Collecting & Remitting PST, has been renamed When to Charge and Collect PST. The bulletin has been revised to remove information on how to report and pay (remit) PST and MRDT, including reporting periods, due dates and commission rates. This information can now be found on our Reporting and Paying Tax webpage.

June 7, 2016

Bulletin PST 314, Exemptions for First Nations, has been revised to add the Tla’amin Nation to the table of Treaty First Nations, effective April 5, 2016. In addition, the bulletin clarifies the names and band numbers of the Nisga’a Nation communities whose citizens are no longer eligible for the PST exemptions.

Bulletin PST 120, Accommodation, has been revised to:

add Powell River Regional District and Sunshine Coast Regional District to the list of MRDT participating municipalities, regional districts and eligible entities, effective August 1, 2016, and

remove information on how to report and pay PST and MRDT, including reporting periods, due dates and commission rates. You can now find this information on our Reporting and Paying Tax webpage

expand the type of businesses located outside Canada that can voluntarily register for PST to include businesses that hold goods in inventory in Canada but outside BC at the time they sell or provide the goods to a person in BC

include information on documentation requirements for liquor sellers applying to register to collect and remit PST

CTB 005, Penalties and Interest, has been revised to add further reasons tax assessments may receive a 25% penalty for wilful evasion or fraud based on Bill 14, Finance Statutes Amendment Act, 2016.

Bulletin PST 400, PST Refunds, has been revised to correct the amount of time a collector has to refund or credit a customer who was not required to pay PST and to add information on restocking fees.

May 31, 2016

FIN 357, Request to Close Provincial Sales Tax Account, has been updated with minor changes.

Attention!
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May 24, 2016

Recent ministerial appeals have concluded that PST does not apply to buckets of range balls.

As a result, the following are not subject to PST, effective April 1, 2013:

charges to customers for buckets of range balls that include the right to use a driving range

membership fees for the right to use a driving range (e.g. monthly or annual range passes) that include a limited or unlimited amount of range balls

For more information, see Notice 2016-002, Notice to Operators of Driving Ranges.

Bulletin PST 315, Rentals and Leases of Goods, has been revised as a result of this change.

May 17, 2016

FIN 175, Carbon Tax Return – Collectors, is now available for reporting periods beginning March 1, 2016. If you need a tax return for a past reporting period, see the previous versions on our website.

May 10, 2016

These two forms have been updated to reflect the current methods of filing and paying: FIN 400, Provincial Sales Tax ReturnFIN 401, Municipal and Regional District Tax Return

Attention!
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April 26, 2016

The following bulletins have been revised to reflect the clarification announced on February 26, 2016 in Bill 14, Finance Statutes Amendment Act, 2016.

Bulletin PST 200, PST Exemptions and Documentation Requirements

Bulletin PST 207, Medical Supplies and Equipment

Bulletin PST 305, Containers and Packaging Materials

Bulletin PST 505, Security Systems

April 7, 2016

Bulletin PST 104, Wholesalers, is a new bulletin that provides information to help wholesalers understand how the PST applies to their businesses.

The following bulletins have been revised to correct an error in the section for Change in Use for goods removed from lease inventory:

Bulletin PST 122, Caterers, Event Planners and Party Supply Stores

Bulletin PST 123, Graphic Designers

Bulletin PST 139, Interior Designers and Home Stagers

Bulletin PST 208, Goods for Resale

April 5, 2016

FIN 370, Wholesaler Application for Refund of Tobacco Tax, is a new form to be used only by tobacco wholesalers requesting a refund of tax due to theft, damage, fire and other reasons.

FIN 371, Retailer Application for Refund of Tobacco Tax Paid on Products Lost due to Theft, has been revised to be used only by tobacco retailers requesting a refund of tax due to theft.

Bulletin CTB 002, Sales and Leases to Governments, has been revised to update the maximum MRDT rate increase from 2% to 3%. In addition, the bulletin has added links for the Nisga’a Nation Taxation Agreement and Amendment Agreement and added links for the Amendment Agreements for the Tsawwassen First Nation Tax Agreement and the Maa-nulth First Nation Tax Treatment Agreement.

The following bulletins have been revised to reflect the clarification announced on February 26, 2016 in Bill 14, Finance Statutes Amendment Act, 2016.

Bulletin PST 129, Florists

Bulletin PST 130, Fabric and Craft Stores

Bulletin PST 132, Building and Home Improvement Stores

Bulletin PST 138, Personal Services

Bulletin PST 205, Books Magazines Newspapers and Other Publications

Bulletin PST 206, Grocery and Drug Stores

Bulletin PST 209, Exemption for Prototypes

The following bulletins have updated with minor revisions:

Bulletin PST 139, Interior Designers and Home Stagers

Bulletin PST 140, Funerals

February 26, 2016

Bill 14 , Finance Statutes Amendment Act, 2016 (subject to receiving royal assent), clarifies that the following are exempt from PST effective April 1, 2013:

goods you obtain solely for processing, fabricating, manufacturing, attaching or incorporating into other goods for resale or lease

containers and packaging materials (except reusable containers) you obtain solely for packaging goods for sale or lease, or if you provide them to your customers with their purchases of goods

The following bulletins have been revised as needed to reflect this clarification.

Bulletin PST 101, Farmers

Bulletin PST 102, Commercial Fishers

Bulletin PST 103, Aquaculturists

Bulletin PST 109, Printers and Publishers

Bulletin PST 118, Vehicle Services and Parts

Bulletin PST 119, Restaurant and Liquor Sellers

Bulletin PST 121, Liquor Producers

Bulletin PST 122, Caters, Event Planners and Party Supply Stores

Bulletin PST 123, Graphic Designers

Bulletin PST 126, Photographers, Videographers and Photofinishers

Bulletin PST 127, Veterinarians and Pet Stores

Bulletin PST 128, Nurseries and Garden Stores

Bulletin PST 208, Goods for Resale

February 16, 2016

The provincial government announced its 2016 Budget today. Programs administered by the Consumer Taxation Branch are amended as a result. Learn more at B.C. Provincial Budget Tax Changes.

January 26, 2016

FIN 461, Application for Authorization to Sell Coloured Fuel form has been revised. It now includes step-by-step instructions and the redesigned form makes it easier to complete.

January 19, 2016

Bulletin PST 504, Contractors Who are Also Retailers or Wholesalers, has been revised to clarify when contractors are eligible for a refund of PST paid on goods incorporated into other goods for resale.

The Guide to Completing the Generic Motor Fuel Tax Return is a new guide that provides detailed information to help collectors and registered consumers under the Motor Fuel Tax Act (MFTA) complete the Generic Motor Fuel Tax Return.

Bulletin PST 208, Goods for Resale, is a new bulletin that explains the PST exemptions for goods for resale.

Bulletin CTB 005, Penalties and Interest, has been completely rewritten and replaces the previous version dated July 2011.

A new security feature was added to eTaxBC. If you use eTaxBC, you will need to enter an access code the first time you log on to your eTaxBC account, even if you are a current eTaxBC user. You can get your access code at any time – you don’t need to wait until you file your next return. Learn more about the new security feature.

January 14, 2016

Bulletin PST 135, Multijurisdictional Vehicles, has been revised to:

correct the date in the refund example that explains when a refund claim must be received,

clarify the instructions for calculating the depreciation rate,

add information and examples to show how PST applies when you make sales that include a mix of taxable goods, exempt goods and related services, and

add information to help you ensure the refund application is submitted by the person entitled to the refund.

January 5, 2016

FIN 472, Application for Refund of Provincial Fuel Tax for Persons with Disabilities, has been revised so you can now claim the fuel you purchased in each area of BC (Victoria Area, Vancouver Area, Other Areas of BC) for each calendar year.

December 24, 2015

Bulletin TTA 006, BC's Tobacco Marking Program, has been updated with changes to BC's tobacco marking program effective January 1, 2016. The bulletin has also clarified when penalties apply to unpaid security and other revisions for plain language.

December 22, 2015

Bulletin PST 139, Interior Designers and Home Stagers, is a new bulletin that provides information to help interior designers, decoration consultants and home stagers understand how the PST applies to the services and goods they provide to their customers.

applies to the purchase or use of fuels unless a specific exemption applies, and

the use of fuels includes all uses, even if the fuel is not combusted.

December 15, 2015

Bulletin MFT-CT 007, Refunds for Deputy Collectors and Retail Dealers, has been revised to correct the date in the refund example that explains when a refund claim must be received.

Bulletin PST 001, Registering to Collect PST, has been revised to clarify when real property contractors must register to collect and remit PST.

Bulletin PST 004, Direct Sellers and Independent Sales Contractors, has been revised to add examples to clarify content and add information on the refunds available to ISCs.

December 10, 2015

Bulletin MFT 009, International Air Cargo – Fuel Tax Refund, has been revised to correct the date in the refund example that explains when a refund claim must be received.

November 12, 2015

Bulletins PST 308, PST on Vehicles, CTB 007, Exemption for Members of the Diplomatic and Consular Corps, and CT 002, Carbon Tax Refunds for Purchasers, have been revised to correct the date in the refund example that explains when a refund claim must be received.

November 3, 2015

Bulletin PST 108, Boats, has been updated to clarify how PST applies to boats shipped outside BC and correct the date in the refund example that explains when a refund claim must be received.

Bulletin PST 126, Photographers, Videographers and Photofinishers, has been updated to clarify that to qualify for the PM&E exemption, the PM&E must be obtained for use primarily (over 50%) at the qualifying part of a manufacturing site, not substantially (over 90%).

Bulletin PST 400, PST Refunds, PST 401, PST Refunds on PAC-Funded Purchases, PST 134, Aircraft, and PST 320, Liquor Sold at Auctions, have been revised to correct the date in the refund example that explains when a refund claim must be received.

September 22, 2015

FIN 412, Tax Return - Exempt Fuel Retailer, you can now select up to June 2018 from the Return Period date pull-down menu located in Part B of the PDF form.

September 17, 2015

Bulletin PST 121, Liquor Producers has been updated to add information on charging PST on tastings and to clarify charging PST on growlers and beer.

September 10, 2015

Bulletin PST 202, School Supplies, has been revised to fix an error in the bulletin that suggested tools and equipment are exempt materials when obtained for use in home economics courses (they are taxable), and clarified that grinding wheels are exempt under certain circumstances.

September 1, 2015

Bulletin PST 120, Accommodation, has been revised to clarify that PST and MRDT do not apply to accommodation provided:

by a religious or charitable organization at a summer camp or similar place, or

without any of the following amenities: bed linen, electricity, indoor plumbing or heat.

August 27, 2015

Bulletin PST 314, Exemptions for First Nations is a revised bulletin to update the links related to the Nisga'a Nation treaty documents and to add a table outlining the First Nations governments that have a treaty in effect with Canada and BC.

Bulletin PST 310, Goods Brought Into BC, has been revised to clarify that the Canada Border Services Agency does not collect PST on motor vehicles, trailers and all-terrain vehicles that enter BC from outside Canada and that you must pay the PST due when you register them with ICBC. The revision also clarifies how to calculate the depreciated purchase price and the PST due.

August 25, 2015

Bulletin PST 120, Accommodation, has been revised to update the example in the Regional Destination Marketing Fees and Similar Charges section with the correct amount of the destination marketing fee charged in the City of Vancouver.

August 20, 2015

FIN 461, Application for Authorization to Sell Coloured Fuel, the authorization has been updated to reflect Budget 2015 changes for authorized sellers of coloured fuel that came into effect on July 1, 2015.

July 31, 2015

Bulletin PST 120, Accommodation, has been revised to reflect an increase in the Municipal and Regional District Tax (MRDT) rate from 2% to 3% in the City of Vancouver that will take effect on September 1, 2015.

Notice 2015-006, Notice to Accommodation Providers in the City of Vancouver, is a new notice that advises accommodation providers on how to account for the increase in the Municipal and Regional District Tax (MRDT) rate from 2% to 3% that will take effect in the City of Vancouver on September 1, 2015.

July 30, 2015

Bulletin PST 117, Motor Vehicle Dealer-Use and Manufacturer-Use Formulas has been revised to explain that the qualifying purposes for the dealer-use formula have been expanded to include where a dealer-use vehicle is used by a dealer, or by an officer, salesperson or employee of the dealer, for personal use, retroactive to April 1, 2013.

July 28, 2015

Bulletin MFT-CT 001, Fuel Sellers, has corrected information about when Deputy Collectors and Retail Dealers may apply for a refund.

July 23, 2015

Bulletin GEN 002, Appeals, has been revised to remove reference to the Residential Energy Credit and Rebate Program and Hotel Room Tax.

FIN 152, Application for Refund of Motor Fuel Tax Deputy Collector or Retail Dealer, has been revised to clarify what documentation must be submitted with the form to claim a refund of motor fuel tax.

July 21, 2015

Bulletin PST 200, PST Exemptions and Documentation Requirementsand Bulletin PST 207, Medical Supplies and Equipment, have been updated to clarify the exemption for lift chairs is not limited to lift chairs sold on prescription.

July 14, 2015

FIN 319, Gift of a Vehicle, has been revised to clarify that the federal goods and services tax (GST) is not a qualifying tax for the purposes of the exemption for vehicles received as a gift from a related individual.

June 30, 2015

Bulletin MFT-CT 001, Fuel Sellers, has been revised to clarify when fuel imported by ship is considered to be sold in BC.

Bulletin MFT-CT 003, Coloured Fuels, has been revised to explain when sellers of coloured fuel must obtain a Coloured Fuel Certification (FIN 430) and how penalties apply to purchasers when coloured fuel is used for an unauthorized use.

Bulletin MFT-CT-005, Tax Rates on Fuels, has been revised to explain when sellers of coloured fuel, marine diesel and locomotive fuel can sell the fuel at the 3.00¢ per litre rate. Also, clarifies the carbon tax rates for low and high heat value coal.

Bulletin MFT-CT 006, Self-Assessing Motor Fuel and Carbon Tax, has been revised to reflect the new due date for self-assessors of motor fuel tax payable on natural gas, and to explain how penalties apply to purchasers when coloured fuel is used for an unauthorized use.

Natural Gas Consumed by Internal Combustion Engines (FIN 451), has been revised to reflect the new due date of the return and remittance.

June 23, 2015

Notice 2015-004, Changes to BC's Tobacco Marking Program, has been revised to clarify stamping requirements for retail dealers as of January 1, 2016.

June 18, 2015

Bulletin PST 201, Children's Clothing and Footwear, has been revised to expand the examples of items that qualify for the exemption and to correct information about the exemption for materials used to make or repair clothing.

June 16, 2015

Bulletin PST 120, Accommodation is a revised bulletin that clarifies the exemption on accommodation provided for a continuous period of more than one month where a business purchases a fixed number of rooms and the employees switch rooms or use different rooms during the period.

The Bulletin PST 002, Charging, Collecting and Remitting PST, and the Small Business Guide to PST have been revised to clarify reporting periods for new and non-registered collectors and to reflect a change in the maximum Municipal and Regional District Tax (MRDT) rate. The Small Business Guide to PST has also been revised to explain that certain additional businesses located outside BC must register to collect and remit PST.

June 11, 2015

Notice 2015-004, Changes to BC's Tobacco Marking Program, is a new notice that advises of changes to BC's tobacco marking requirements.

Bulletin PST 599, Real Property Transitional Rules is a revised bulletin. Effective April 1, 2015 the transitional PST on goods obtained before April 1, 2013 and incorporated into property on or after April 1, 2013, is eliminated. In addition, effective April 1, 2015, the transitional PST of a mobile home that was acquired or manufactured before April 1, 2013, and affixed to land in BC on or after April 1, 2013, is eliminated.

May 29, 2015

Notice 2015-003, Late PST Registrations, is a new notice that explains the rules for businesses that are required to be registered to collect and remit PST but have not applied to register.

May 28, 2015

Bulletin PST 318, Trusts, is a new bulletin that explains how the PST applies to trusts.

May 26, 2015

Notice 2015-001, Notice to Retail Dealers, has been rewritten to clarify the certification requirements effective July 1, 2015 for sellers of coloured fuel, marine diesel and locomotive fuel. The new certification FIN 430, Coloured Fuel Certification is now available.

May 7, 2015

Bulletin PST 210, Related Party Asset Transfers, has been revised to remove the requirement that an amalgamation be formed under Canadian legislation for an asset transfer from a predecessor corporation to an amalgamated corporation to be non-taxable.

Bulletin PST 314, Exemptions for First Nations has been updated to reflect a change in the maximum Municipal and Regional District Tax (MRDT) rate from 2% to 3% as a result of Budget 2015.

April 23, 2015

The following bulletins have been updated to reflect a change in the maximum Municipal and Regional District Tax (MRDT) rate from 2% to 3% as a result of Budget 2015.

Bulletin PST 400, PST Refunds has been revised to reflect a change in the maximum Municipal and Regional District Tax (MRDT) rate from 2% to 3% as a result of Budget 2015. In addition, there is an added refund for customers that paid additional MRDT because of a rate change during their stay as well as an added refund for goods purchased in BC that are processed into or attached to other goods to fulfill a contract in certain circumstances.

April 16, 2015

Bulletin PST 005, Buying and Selling a Business, has been rewritten to clarify how PST applies to buying and selling a business.

Bulletin PST 135, Multijurisdictional Vehicles, has been revised to explain new procedures used to determine the travel ratio for a vehicle (retroactive to January 1, 2015), and procedures for making exempt sales of parts and related services.

April 7, 2015

Bulletin PST 308, PST on Vehicles, has been updated to clarify when a vehicle isn't considered a gift, when tax is considered to have been paid for certain exemptions and who must sign on behalf of charities.

March 31, 2015

Bulletin PST 001, Registering to Collect PST, has been revised to explain that certain additional businesses outside BC must register to collect and remit PST and that certain additional businesses outside Canada may voluntarily register to collect and remit PST. The bulletin now also clarifies where a business is considered to be located for the purpose of registering for PST.

March 24, 2015

Bulletin MFT 004, Fuel Tax Refund for Persons with Disabilities, has been revised to clarify who can claim a refund and that only original cash register or pump receipts that show the date, type of fuel, number of litres, and the seller's name and address are accepted for the program.

FIN 472, Application for Refund of Provincial Fuel Tax for Persons with Disabilities, has been revised to clarify that only original cash register or pump receipts that show the date, type of fuel, number of litres, and the seller's name and address are accepted for the program.

March 17, 2015

Bulletin PST 303, Warranties, Service Contracts and Maintenance Agreements, has been updated to clarify that PST applies to optional warranties and agreements that include a specified number of services.

February 26, 2015

Notice 2015-002, Notice to Tobacco Manufacturers and Importers, is a new notice that advises of upcoming changes to BC's tobacco marking requirements.

February 17, 2015

The provincial government announced its 2015 Budget today. Programs administered by the Consumer Taxation Branch are amended as a result. Learn more at B.C. Provincial Budget Tax Changes.

February 3, 2015

The Appeals webpages and Bulletin GEN 002, Appeals, have been updated to make it easier for you to find the information you need.

Form FIN 298, Appeal to Minister, is a new form you can use to file an appeal related to an assessment, disallowed refund or other decision made by the Ministry of Finance.

January 8, 2015

CTB 002, Sales and Leases to Governments, PST 120 Accommodation, have been revised to clarify that only federal government departments and some federal boards, agencies and commissions may claim the PST exemption. The exemption does not extend to purchases by third parties, such as those by employees of the federal government or an eligible federal entity.

December 30, 2014

Notice 2014-007, Who Can Claim a Refund, is a new notice that explains who is eligible to claim and receive a PST, motor fuel tax or carbon tax refund.

December 18, 2014

Bulletin MFT-CT 005, Tax Rates on Fuels, has been updated to include information on how motor fuel and carbon tax apply to ethanol and biodiesel fuels.

December 16, 2014

Bulletin PST 505, Security Systems, is a new bulletin that explains how PST applies to sales, installation and servicing of security systems.

December 9, 2014

Bulletin PST 320, Liquor Sold at Auctions, is a new bulletin that explains how PST applies to liquor sold at auctions.

Bulletin PST 304, Thrift Stores, Service Clubs, Charitable Organizations and Societies, has been revised to clarify that admission tickets sold for events, such as charity galas or dinners, are not subject to PST, and to update references to other bulletins.

Bulletin PST 003, Small Sellers, has been revised to clarify that when a PST registration is cancelled, PST must be collected until the effective date of cancellation as set out in the letter of cancellation, and to update references to other bulletins.

December 4, 2014

Bulletin MFT 004, Fuel Tax Refunds for Persons with Disabilities, has been revised to clarify that prepaid fuel receipts are not accepted for the purposes of the program because they do not have information on the volume or type of fuel purchased, or the method of payment. Final till or pump receipts are acceptable.

Bulletin PST 315, Rentals and Leases of Goods, has been revised to clarify that any payment for the maintenance of, or service to, a leased good forms part of the lease price for the good.

November 28, 2014

Notice 2014-006, Multijurisdictional Vehicle (MJV) Tax and the Implementation of the Full Reciprocity Plan, outlines the intention to introduce legislation amending the Provincial Sales Tax Act to accommodate changes to the International Registration Plan (IRP), effective January 1, 2015.

November 18, 2014

Bulletin PST 207, Medical Supplies and Equipment, has been revised to clarify the example of how PST applies to promotional materials.

Bulletin PST 005, Buying a Business, is a new bulletin that explains how PST applies to buying and selling a business.

November 10, 2014

November 7, 2014

Notice 2013-011, Notice to Off-Road Vehicle Owners, has been revised to include information on what documentation to provide to ICBC to prove payment of tax if the ORV is required to be registered.

November 6, 2014

Bulletin PST 120, Accomodation, has been revised to include updated information in the list of MRDT participating municipalities, regional districts and eligible entities.

Bulletin PST 002, Charging, Collecting and Remitting PST, has been revised to clarify that in circumstances where a seller has 180 days to provide a refund or credit of PST paid to a customer, the seller cannot refund the customer PST after the 180 days.

October 21, 2014

Notice 2013-011, Notice to Off-Road Vehicle Owners, has been updated to add information on paying PST if the off-road vehicle is required to be registered with ICBC.

October 7, 2014

Bulletin PST 125, Advertising Agencies, is a new bulletin that provides information to help advertising agencies understand how the PST applies to their businesses.

Bulletin PST 308, PST on Vehicles, has been revised to clarify that in this bulletin a vehicle includes a trailer. The revision also clarifies how to calculate depreciated value.

September 30, 2014

Bulletin CT 002, Carbon Tax Refunds for Purchasers, has been revised to add information on the carbon tax refund available for farmers who purchase clear fuel in BC for use in a farm truck while operating internationally for a farm purpose.

September 11, 2014

Bulletin MFT-CT 002, Sales to First Nations, and the Exempt Fuel Retailer Program has been revised to include information on sales to partnerships, and the need to submit an amended tax return if an error is identified on a previous reporting period.

Bulletin CTB 007, Exemption for Members of the Diplomatic and Consular Corps, has been revised to clarify the process if multiple debit/credit cards are used for purchases included in a refund application.

September 2, 2014

Bulletin PST 138, Personal Services, is a new bulletin that explains how PST applies to personal services.

Bulletin PST 108, Boats, has been revised to include information on filing electronically using eTaxBC, and to clarify how the depreciation rate is calculated for partial years.

Bulletin PST 134, Aircraft, has been revised to include information on filing electronically using eTaxBC.

FIN 407, Provincial Sales Tax (PST) Schedule - Boats and Aircraft, has been revised to include information on filing electronically using eTaxBC, and now requests details about exemptions claimed.

August 26, 2014

Bulletin MFT-CT 001, Fuel Sellers, has been revised to clarify the exemptions to the requirement to pay a security and the circumstances under which a fuel seller is not required to collect motor fuel tax or carbon tax.

August 19, 2014

FIN 355/MEC, Application for Refund of Provincial Sales Tax (PST) Paid on Charity-Funded Purchases of Medical Equipment, is a new form that allows eligible charities to apply for a refund of PST paid on qualifying medical equipment. A Refund Claim Schedule template is available in Excel to help applicants complete their application.

August 12, 2014

Bulletin PST 200, PST Exemptions and Documentation Requirements, has been revised to clarify the exemption for goods used by a contractor to fulfil a contract with a person who would be exempt from PST if they had purchased the goods instead of the contractor.

August 7, 2014

Bulletin PST 123, Graphic Designers, is a new bulletin that provides information to help graphic designers understand how the PST applies to their businesses.

Bulletin PST 107, Telecommunication Services, has been revised to include information on web design services.

July 24, 2014

Bulletin PST 140, Funerals, has been re-written to clarify how PST applies to businesses involved in the funeral industry.

July 15, 2014

Bulletin PST 119, Restaurants and Liquor Sellers is a revised bulletin that corrects the reference to 'corkage' to refer specifically to unopened bottles of commercially-made wine.

July 8, 2014

Bulletin PST 309, PST and Non Residents is a revised bulletin that clarifies non-resident individuals are not required to pay PST on boats and travel trailers they receive delivery of in BC, when that boat or travel trailer has come from outside BC.

July 3, 2014

Bulletin PST 310, Goods Brought Into BC is a revised bulletin that clarifies how non-resident individuals are not required to pay PST on boats and travel trailers they receive delivery of in BC when that boat or travel trailer has come from outside BC. In addition, the bulletin clarifies how to calculate the depreciated value on goods brought into BC.

June 27, 2014

Bulletin CT 001, Natural Gas and Biomethane Sellers, is a new bulletin that explains for natural gas and biomethane sellers their obligation to charge, collect and remit carbon tax.

FIN 449, Certificate of Exemption Natural Gas, is a new form that allows purchasers to claim an exemption from PST when natural gas is purchased for use in an internal combustion engine.

Bulletin PST 200, PST Exemptions and Documentation Requirements, has been revised to include:

the exemption for natural gas purchased for use in an internal combustion engine

the exemption for drugs and medicines to treat animals in specific situations, and vitamins and dietary supplements that are orally ingestible and for animals in specific situations.

Bulletin PST 203, Energy, Energy Conservation and the ICE Fund Tax, has been revised to include information on how to claim the exemption for natural gas purchased for use in an internal combustion engine.

Bulletin MFT-CT 005, Tax Rates on Fuels, has been revised to include information on using eTaxBC to submit South Coast British Columbia Transportation Tax Returns and British Columbia Transit Tax Returns (Victoria). Also, has been revised to clarify when motor fuel tax must be self-assessed on natural gas used in a stationary internal combustion engine.

Bulletin MFT-CT 006, Self-Assessing Motor Fuel and Carbon Tax, has been revised to clarify when motor fuel tax must be self-assessed on natural gas used in a stationary internal combustion engine.

June 26, 2014

Bulletin PST 110, Production Machinery and Equipment Exemption, has been revised to clarify how PST applies to certain goods that are consumed during use, and to include information on tax payment agreements and goods brought into BC. The revision also provides additional information on real property contracts and affixed machinery, and on calculating depreciated value for change in use.

Bulletin PST 112, Logging Industry, has been revised to clarify how PST applies to certain goods that are consumed during use, and to include information on tax payment agreements. The revision also provides additional information on calculating depreciated value for change in use.

Bulletin PST 113, Oil and Gas Industry – Producers and Processors, and Bulletin PST 114, Oil and Gas Industry – Exploration, Discovery and Development, have been revised to include examples of exempt and taxable items, clarify how PST applies to certain goods that are consumed during use, and provide information on tax payment agreements. The revision also provides additional information on real property contracts and affixed machinery, goods brought into BC, and calculating depreciated value for change in use.

Bulletin PST 115, Oil and Gas Industry – Service Providers, is a new bulletin that provides information to help service providers in the oil and gas industry understand how the PST applies to their businesses.

Bulletin MFT-CT 008, International Fuel Tax Agreement and Motive Fuel User Permits, is a revised bulletin that provides information on the need to submit an amended tax return upon identification of an error from a previous reporting period.

BC IFTA Operating Manual, is a revised brochure that provides information on how you must submit an amended return if you identify an error in a tax return from a previous reporting period.

Bulletin MFT-CT 004, Registered Consumers, is a revised bulletin that clarifies that taxpayers must submit an amended tax return upon identification of an error from a previous reporting period.

June 24, 2014

Bulletin PST 504, Contractors Who are Also Retailers or Wholesalers, is a new bulletin that explains the options available to contractors who are also retailers or wholesalers to account for the PST on their inventory.

The following bulletins have been updated to reflect recent changes to the Provincial Sales Tax Exemption and Refund Regulation and the Provincial Sales Tax Regulation. Details of the changes are outlined in the Latest Revision section in each bulletin.

Bulletin PST 506, Real Property Situated Outside BC, is a new bulletin that explains how the PST applies to goods used by contractors to supply and affix, or install, goods so that they become part of real property situated outside BC.

May 20, 2014

Bulletin GEN 001, Collecting Overdue Taxes is a new bulletin that provides general information about the collection process when an individual or company owes taxes to the provincial government. This bulletin replaces Bulletin GEN 011, Collecting Unpaid Taxes.

May 15, 2014

Bulletin PST 134, Aircraft, has been revised to clarify how the depreciation rate is calculated per 30-day period for partial years.

Bulletin PST 311, Promotional Materials and Special Offers, is a new bulletin that explains how PST applies to promotional materials and certain special offers you may provide or offer to promote your business.

Bulletin PST 316, Bundled Sales and Leases, is a new bulletin that explains how PST applies to bundled sales and leases.

Bulletin PST 132, Building and Home Improvement Stores, is a new bulletin that provides information to help building and home improvement store operators understand how the PST applies to their businesses.

May 8, 2014

Bulletin PST 307, Goods Brought Into BC for Temporary Use is a new bulletin that explains how PST applies to goods that are brought or sent into BC or received in BC for temporary use.

May 1, 2014

Bulletin PST 129, Florists, is a new bulletin that provides information to help florists understand how the PST applies to their businesses.

April 29, 2014

Bulletin PST 303, Warranties, Service Contracts and Maintenance Agreements, is a new bulletin that explains how PST applies to warranties, service contracts and maintenance agreements, and to parts and services provided under these agreements.

FIN 357, Application to Cancel PST Registration (Small Sellers) is available for registered collectors requesting to cancel their provincial sales tax (PST) registration in order to become small sellers.

April 17, 2014

The Small Business Guide to PST has been revised to remove information on the PST Education Program (PSTEP) that wrapped up on March 31, 2014, and to clarify:

the criteria for who qualifies as a small seller,

the requirement to charge, collect and remit PST on sales of business assets, and

the process for voluntary disclosures of PST liabilities.

Bulletin PST 310, Goods Brought Into BC, is a new bulletin that explains how the PST applies to goods brought or sent into BC or received in BC.

FIN 119, Application for Registration for the Fuel Tax Refund Program for Persons with Disabilities, has been revised to clarify the instructions and make it easier to complete.

Learn more about the Fuel Tax Refund Program for Persons with Disabilities and who qualifies.

FIN 355/PAC, Application for Refund of Provincial Sales Tax (PST) Paid on PAC-Funded Purchases, is a new form that allows Parent Advisory Councils or authorities to apply for a refund of PST paid on qualifying goods and software for student and school use.

April 15, 2014

Bulletin PST 121, Liquor Producers, is a new bulletin that provides information to help wineries, breweries, cideries, meaderies, distilleries, U-brews, U-vins, and wine and beer making supply stores understand how the PST applies to their businesses.

April 10, 2014

The BC IFTA Operating Manual has been revised to include information on how you can use eTaxBC to register for IFTA, renew your annual licence and file and pay your quarterly tax returns.

Bulletin PST 305, Containers and Packaging Materials, has been revised to clarify when you must pay PST if you obtain reusable containers in BC and you intend to sell your goods packaged or delivered in or on the reusable container.

April 8, 2014

Bulletin CT 005, Commercial Air or Marine Services, has been updated to include information on filing returns and paying tax using eTaxBC.

April 1, 2014

Bulletin PST 300, Special Occasion Liquor Licences, has been revised to clarify what supporting documents are required when you apply for a refund from the ministry, and to add a new section on Special Occasion Licences and First Nations.

Bulletin PST 402, PST Refunds on Charity-Funded Purchases of Medical Equipment, is a new bulletin that provides information on the PST refund available to eligible charities for certain medical equipment purchased with funds contributed by the charity.

Bulletin MFT-CT 008, International Fuel Tax Agreement and Motive Fuel User Permits, has been revised to include information on how you can use eTaxBC to register for IFTA, renew your annual licence and file and pay your quarterly tax returns.

Bulletin PST 134, Aircraft, is a new bulletin that explains how PST applies to aircraft and aircraft parts.

Bulletin PST 202, School Supplies, has been revised to clarify that pastels and pastel crayons are taxable; however, pastel pencils are eligible for the exemption for school supplies for students.

March 28, 2014

Bulletin PST 210, Related Party Asset Transfers, is a new bulletin that provides information on the PST exemptions for related party asset transfers.

Bulletin PST 503, Affixed Machinery is a new bulletin that explains how PST applies to purchases and leases of affixed machinery, and services to affixed machinery.

Bulletin PST 317, Tax Payment Agreements, and FIN 384, Application for Tax Payment Agreement (TPA), have been revised to clarify which financial statements must be included with the application form.

Bulletin MFT-CT 001, Fuel Sellers, has been revised to include information on reporting and remitting security or tax using eTaxBC, and to add the carbon tax exemption on motor fuel purchased on or after January 1, 2014 by farmers for an authorized use.

March 25, 2014

Bulletin PST 205, Books, Magazines, Newspapers and Other Publications, has been revised to include information on how PST applies to goods used to make publications and to provide additional information on taxable publications.

Bulletin PST 100, Safety Equipment and Protective Clothing, has been revised to clarify that fixed CO (carbon monoxide) detectors do not have to provide an audible warning to be exempt as general safety equipment. The revision also clarifies that strollers sold with children's booster car seats or children's restraint car seats for a single price are subject to the bundled sales rules.

Bulletin MFT-CT 006, Self-Assessing Motor Fuel and Carbon Tax, has been updated to provide information about paying taxes due online using eTaxBC.

March 20, 2014

FIN 461, Application for Authorization to Sell Coloured Fuel, has been revised to include coloured heating oil and coloured non-motor fuel oil.

March 18, 2014

Bulletin MFT-CT 002, Sales to First Nations, and the Exempt Fuel Retailer Program, has been renamed and updated to provide information about paying taxes due online using eTaxBC.

Bulletin CTB 002, Sales and Leases to Governments, has been revised to clarify that BC Crown Corporations must pay BC taxes unless a specific exemption applies.

March 13, 2014

Bulletin PST 309, PST and Non-Residents, is a new bulletin that explains how the PST applies to non-residents of BC.

Bulletin PST 140, Funerals, is a new bulletin that provides information to help businesses involved in the funeral industry (funeral homes, memorial parks, memorial dealers, crematoriums, undertakers and morticians) understand how PST applies to their businesses.

The FIN 125, Collector's Return and the FIN 227, Wholesale Dealer's Inventory Return have been updated for the April 1, 2014 tax rate change and are available on our website. The FIN 225, Retail Dealer's Inventory Return has also been updated and will be sent to you by mail or you may contact the ministry for your return at 250 387-9115. Alternatively, you may now file all these returns and make payments by going online using eTaxBC at gov.bc.ca/etaxbc/myaccount

March 6, 2014

Bulletin PST 401, PST Refunds on PAC-Funded Purchases, is a new bulletin that provides information on the PST refund available for certain goods and software purchased with funds raised by parents' advisory councils (PACs).

Bulletin PST 209, Exemption for Prototypes, is a new bulletin that explains how PST applies to prototypes.

March 4, 2014

Bulletin MFT-CT 003, Coloured Fuels, has been updated to provide information on a carbon tax refund for farmers who use clear gasoline or diesel in a farm truck while operating internationally for a farm purpose. Information about submitting the Dye Stock Report online using eTaxBC is also provided.

Bulletin MFT-CT 004, Registered Consumers, has been updated to include information on filing and paying returns using eTaxBC.

Bulletin PST 112, Logging Industry, has been revised to clarify how to calculate depreciated value for change in use.

February 27, 2014

Bulletin PST 136, Concrete, is a new bulletin that explains how the PST applies to ready-mixed concrete and precast concrete.

February 25, 2014

Bulletin PST 313, Administrative Materials, is a new bulletin that explains how the PST applies to administrative materials.

Bulletin CTB 004, Statistical Sampling, is a new bulletin that explains statistical sampling and how it may be used during a consumer tax audit.

Bulletin CTB 001Bad Debts, is a new bulletin that provides information on how to calculate and claim adjustments or refunds of tax or security paid or remitted on transactions written off as bad debts for carbon tax, motor fuel tax, provincial sales tax (PST) and tobacco tax. This bulletin replaces Bulletin GEN 001 Refunds of Tax Paid or Remitted on Sales Written Off as Bad Debts.

The following refund forms have been revised to allow claims for bad debts:

Bulletin PST 317, Tax Payment Agreements, is a new bulletin that provides information on voluntary tax payment agreements (TPAs) that eligible businesses may apply to enter into with the Ministry of Finance. A TPA allows eligible businesses to defer paying PST when they acquire or lease certain items for business use, and to self-assess and remit the PST due on any items later used for a taxable purpose.

The FIN 384, Application for Tax Payment Agreement (TPA) is available for eligible businesses to apply to enter into a voluntary tax payment agreement with the ministry.

February 18, 2014

The provincial government announced its 2014 Budget today. Programs administered by the Consumer Taxation Branch are amended as a result. Learn more at B.C. Provincial Budget Tax Changes.

Bulletin PST 116, Motor Vehicle Dealers and Leasing Companies, is a new bulletin that provides information to help motor vehicle dealers and leasing companies understand how the PST applies to their businesses.

Bulletin PST 315, Rentals and Leases of Goods, is a new bulletin that provides information to help lessors understand how the PST applies to leases of goods.

January 9, 2014

Bulletin PST 105, Software, has been rewritten to include more detailed information on how the PST applies to intangible software (e.g. provided over the Internet, including by email, FTP, download or other electronic means).

Bulletin CTB 006, Board Member's Liability is a new bulletin that explains how a board member of a corporation may be liable for taxes that the corporation does not collect or remit as required.

January 7, 2014

New Online Services
Motor fuel, carbon and tobacco tax accounts now have access to our new online system called eTaxBC. eTaxBC allows you to access and update your account information, correspond with ministry staff, file your tax returns and pay your taxes. Learn more at gov.bc.ca/etaxbc/myaccount

Bulletin PST 122, Caterers, Event Planners and Party Supply Stores, is a new bulletin that provides information to help caterers, event planners and party supply stores understand how the PST applies to their businesses.

January 2, 2014

FIN 472, Application for Refund of Provincial Fuel Tax for Persons with Disabilities, has been revised to include the 2014 calendar year for fuel receipts.

December 19, 2013

Bulletin CT 002, Carbon Tax Refunds for Purchasers, has been revised to include information on carbon tax exemptions and refunds available for farmers who purchase coloured gasoline and coloured diesel on or after January 1, 2014 for an authorized use.

Bulletin MFT-CT 007, Refunds for Deputy Collectors and Retail Dealers, is a revised bulletin that provides information for retail dealers on how they can apply for a carbon tax refund on the difference between the security paid on coloured gasoline or coloured diesel and the tax collected when the fuel is sold to a qualifying farmer on or after January 1, 2014.

Bulletin PST 111, Mining Industry, has been revised to clarify that
de-watering pumps do not qualify for the PM&E exemption and are taxable. Additional information on improvements to real property and affixed machinery is also provided.

Notice 2013-021, Motor Fuel and Carbon Tax – New Online Services, provides information on the new online system called eTaxBC available for all motor fuel and carbon tax accounts effective January 6, 2014. This notice explains how you can access eTaxBC as well as other important changes that were made as part of our system upgrade.

Bulletin PST 319, Partnerships, is a new bulletin that provides information on how the provincial sales tax (PST) applies to partnership assets.

December 17, 2013

Bulletin PST 114, Oil and Gas Industry – Exploration, Discovery and Development, is a new bulletin that provides information to help businesses involved in the exploration for, discovery of, and development of petroleum and natural gas understand how the PST applies to their businesses.

December 10, 2013

Bulletin PST 135, Multijurisdictional Vehicles, has been revised to provide information about the intention to introduce legislation at the earliest opportunity to amend the Provincial Sales Tax Act retroactive to April 1, 2013, to impose the exit tax only when an MJV is licensed for use solely within BC.

December 05, 2013

Bulletin PST 127, Veterinarians and Pet Stores, is a new bulletin that provides specific tax information to help veterinarians, pet shop owners, kennel operators and breeders understand how the provincial sales tax (PST) applies to their businesses.

November 28, 2013

Bulletin MFT-CT 003, Coloured Fuels is an updated bulletin that provides specific information to help purchasers and sellers of coloured fuel, heating oil and coloured non-motor fuel oil. Information from Bulletin MFT-007, Fuel Used by the Oil and Gas Industry and Bulletin MFT-010, Fuel Used by the Logging and Mining Industry is now included in Bulletin MFT-CT 003 as these bulletins will no longer be available. A definition of 'minerals' has been added as well as information on the authorization to colour fuel and authorization to sell coloured fuel as it applies to heating oil and non-motor fuel oil. Lastly, information has been added on the exemption of carbon tax on motor fuel purchased on or after January 1, 2014 by farmers for an authorized use.

November 26, 2013

Bulletin PST 109, Printers and Publishers, has been revised to clarify information about the timing to self-assess PST on taxable business assets and on change in use.

Bulletin PST 113, Oil and Gas Industry – Producers and Processors, is a new bulletin that provides information to help producers and processors in the oil and gas industry understand how the PST applies to their businesses.

November 19, 2013

The FIN 355/FAF, Application for Refund of Provincial Sales Tax (PST) – Qualifying Farmers, Aquaculturists, Fishers is a new form that allows qualifying farmers, aquaculturists or fishers to claim a refund of provincial sales tax (PST) paid on exempt items. A Refund Claim Schedule template is available in Excel to help applicants complete their application.

November 14, 2013

Bulletin PST 130, Fabric and Craft Stores, is a new bulletin that provides information to help fabric and craft stores understand how the PST applies to their businesses.

Bulletin PST 118, Vehicle Services and Parts, is a new bulletin that provides information on how the provincial sales tax (PST) applies to services and parts for vehicles.

November 5, 2013

Bulletin PST 106, Legal Services, has been updated to reflect recent changes to the regulations and to provide more information about how PST applies to disbursements, fees and charges. View amendments to the Provincial Sales Tax Exemption and Refund Regulation on our Publications page.

Bulletin PST 200, PST Exemptions and Documentation Requirements, has been updated to reflect recent changes to the regulations and to add the following tables: Gifts, Prizes, Draws and Awards; Accommodation; Legal Services and Telecommunication Services. View amendments to the Provincial Sales Tax Exemption and Refund Regulation on our Publications page.

October 29, 2013

The following bulletins have been updated to reflect recent changes to the regulations.

October 15, 2013

October 8, 2013

Bulletin PST 211, Exemptions for Hydroelectric Power Generation, is a new bulletin that provides information on the provincial sales tax (PST) exemptions that apply to machinery, equipment and apparatus used for hydroelectric power generation.

Bulletin PST 306, Goods Brought Into BC by New Residents, is a new bulletin that provides information to help new residents understand how the PST applies to goods they bring into BC.

Bulletin PST 130, Fabric and Craft Stores. Note, this bulletin has been removed, but will be available soon.

October 3, 2013

FIN 119, Application for Registration for the Fuel Tax Refund Program for Persons with Disabilities, has been revised with enhanced instructions to improve usability.

Bulletin PST 117, Motor Vehicle Dealer-Use and Manufacturer-Use Formulas, is a new bulletin that provides information on how the provincial sales tax (PST) applies to vehicles used by dealers and manufacturers.

The PST and MRDT Guide for Accommodation Providers has been revised to include updated information in the list of MRDT participating municipalities, regional districts and eligible entities.

October 1, 2013

Bulletin PST 109, Printers and Publishers, is a new bulletin that provides information to help printers and publishers understand how the provincial sales tax (PST) applies to their businesses.

September 19, 2013

Bulletin PST 119, Restaurants and Liquor Sellers, has been renamed and updated with additional information for liquor sellers.

Bulletin PST 301, Related Services, has been updated to provide more detailed information on how the PST applies to related services.

September 17, 2013

The FIN 355/PME, Application for Refund of Provincial Sales Tax (PST) - Production Machinery and Equipment is a new form that allows a person to claim a refund of provincial sales tax (PST) paid on the purchase or lease of eligible production machinery or equipment. A Refund Claim Schedule template is available in Excel to help applicants complete their application.

September 12, 2013

Bulletin PST 107, Telecommunication Services, has been rewritten to include detailed information on how the PST applies to telecommunication services in BC.

September 10, 2013

The FIN 125, Collector's Return and the FIN 227, Wholesale Dealer's Inventory Return have been updated for the October 1, 2013 tax rate change. The FIN 225, Retail Dealer's Inventory Return has also been updated and will be sent to you by mail. Alternatively, you may contact the ministry for your return at 250 387-9115.

August 29, 2013

Notice 2013-011, Notice to Off-Road Vehicle (ORV) Owners, provides information about how the PST applies to ORVs, including snowmobiles, ATVs and dirt bikes.

Bulletin PST 112, Logging Industry, is a new bulletin that provides information to help businesses in the logging industry understand how the PST applies to their businesses.

August 20, 2013

Bulletin PST 108, Boats, is a new bulletin that provides information on how the provincial sales tax (PST) applies to boats.

August 15, 2013

Notice 2013-017, Notice to Tobacco Wholesale Dealers, provides important information for wholesale dealers about the requirement to complete and submit an inventory return for tobacco held in inventory as of midnight on September 30, 2013.

Notice 2013-018, Notice to Tobacco Retail Dealers, provides important information for retail dealers about the requirement to complete and submit an inventory return for tobacco held in inventory as of midnight on September 30, 2013.

Bulletin PST 200, PST Exemptions and Documentation Requirements, is a new bulletin that provides an overview of the PST exemptions contained in the Provincial Sales Tax Act and the Provincial Sales Tax Exemption and Refund Regulation. The bulletin also provides details on the information and documentation that must be obtained by collectors at or before the time of sale or lease in order to provide the exemption at the time of the sale or lease. Collectors are sellers and lessors registered, or required to be registered, to collect and remit PST.

Bulletin PST 400, PST Refunds, is a new bulletin that provides general information on provincial sales tax (PST) refunds.

August 13, 2013

Bulletin PST 135, Multijurisdictional Vehicles, has been updated to provide more detailed information on how the multijurisdictional vehicle tax (MJV tax) applies to MJVs and replacement parts.

August 8, 2013

Bulletin PST 206, Grocery and Drug Stores, has been revised to include updated information about how the PST applies to containers, packaging and promotional materials.

August 6, 2013

Bulletin PST 126, Photographers, Videographers and Photofinishers, is a new bulletin that provides information to help photographers, videographers and photofinishers understand how the PST applies to their businesses.

August 1, 2013

Bulletin PST 111, Mining Industry, is a new bulletin that provides information on how the PST applies to businesses in the mining industry.

July 30, 2013

Bulletin PST 119, Restaurants, is a new bulletin that provides information on how the provincial sales tax (PST) applies to businesses in the restaurant and food services industry.

July 25, 2013

B.C.'s International Fuel Tax Agreement (IFTA) Operating Manualhas been completely rewritten using plain language and a new format so that the information is easier to read.

Bulletin MFT-CT 006, Self-Assessing Motor Fuel and Carbon Tax, has been updated for changes related to the application of motor fuel tax to propane and to address the issue of self-assessing motor fuel tax as regards the use of natural gas in stationary internal combustion engines.

July 23, 2013

Bulletin PST 128, Nurseries and Garden Stores, is a new bulletin that provides information to help nurseries and garden stores understand how PST applies to their businesses.

Bulletin PST 314, Exemptions for First Nations, is a new bulletin that provides information on the PST exemptions that apply to sales and leases to First Nation individuals and bands.

July 18, 2013

Watch our eTaxBC for Third Party Tax Preparers video. If you are a bookkeeper or accountant, find out how to file PST returns and make payments for multiple clients using one logon and one password. You can also find out how your client can approve access for you so you can file and/or pay on their behalf.

The FIN 355/MJV, Application for Refund of Provincial Sales Tax (PST) -Multijurisdictional Vehicles is a new form that allows a person to claim a refund of provincial sales tax (PST) or multijurisdictional vehicle (MJV) tax paid in relation to an MJV. A Refund Claim Schedule template is available in Excel to help applicants complete their application.

July 16, 2013

Bulletin CTB 007, Exemption for Members of the Diplomatic and Consular Corps, has been revised to include updated information about changes the federal government is making to diplomatic or consular identity cards.

July 12, 2013

Tax Exemptions - You can now verify a purchaser's PST number to help ensure that claims for certain PST exemptions are made by businesses that are registered for PST.

July 11, 2013

Bulletin PST 305, Containers and Packaging Materials, is a new bulletin that provides information on how the provincial sales tax (PST) applies to containers, packaging materials, reusable containers and labels.

June 28, 2013

The provincial government announced its 2013 Budget - June Updateon June 27, 2013. Read the tax change details on our B.C. Provincial Budget Tax Changes page.

June 27, 2013

Bulletin GEN 003, Appeals of Tax Assessments, Disallowed Refunds or Other Determinations, has been renumbered and renamed. This bulletin is now GEN 002, Appeals, and has also been updated with information on appeals under the Provincial Sales Tax Act.

June 25, 2013

Effective April 1, 2013, if you purchase natural gas you pay 7% PST and 0.4% ICE Fund tax. The FIN 451/04-2013, Natural Gas Consumed by Internal Combustion Engines is a new form to self-assess tax as of April 1, 2013 if you use or purchase natural gas and later use it in stationary internal combustion engines.

For reporting periods up to March 31, 2013, the FIN 451, Natural Gas Consumed by Internal Combustion Engines is still available on our website.

June 20, 2013

Bulletin CTB 002, Sales and Leases to Governments, is a completely rewritten bulletin that replaces Bulletin CTB 002, Sales to Federal, Provincial, Municipal and Indian Band Government Bodies. This bulletin provides information on how BC's sales taxes apply to sales and leases to the Government of Canada, Government of BC, municipal governments and First Nation governments. This bulletin also generally explains how the federal goods and services tax (GST) applies to the Government of BC.

Bulletin MFT-CT 005, Tax Rates on Fuels, has been updated for changes that resulted from the re-implementation of the provincial sales tax (PST).

June 18, 2013

The PST and MRDT Guide for Accommodation Providers has been revised to include updated information on the exemption for accommodation provided for a continuous period of more than one month as well as additional information on how PST applies to telecommunication services provided to your customers.

June 6, 2013

The FIN 402, Temporary Use Remittance Return and worksheet are available and used to remit PST on equipment, tools or vehicles brought into BC for temporary use.

June 4, 2013

Bulletin PST 308, PST on Vehicles, is a new bulletin that provides information on how the provincial sales tax (PST) applies to vehicles purchased in BC, vehicles acquired outside BC that are brought into BC, and vehicles acquired as a gift.

Bulletin PST 002, Charging, Collecting and Remitting PST, has been revised to include links to newly developed forms, online guides and related bulletins. This bulletin also includes updated information on reporting and remitting PST and MRDT electronically.

May 31, 2013

The following guides are now available to help you complete your returns:

Guide to Completing the PST Return

Guide to Completing the Municipal and Regional District Tax (MRDT) Return

May 30, 2013

Bulletin MFT-CT 001, Fuel Sellers, has been updated for changes that resulted from the re-implementation of the provincial sales tax (PST), e.g. propane is now taxed under the Motor Fuel Tax Act.

May 29, 2013

Notice 2013-010, Notice to Boat and Aircraft Provincial Sales Tax (PST) Collectors, is a new notice that provides information on the reporting requirements for boat and aircraft PST collectors.

May 24, 2013

Bulletin PST 104, Real Property Contractors, is a new bulletin that provides information on how the provincial sales tax (PST) applies to goods they obtain to fulfill contracts for the supply and installation of affixed machinery and improvements to real property.

May 23, 2013

Bulletin MFT-CT 002, Sales to Status Indians and Indian Bands, and Exempt Fuel Retailer Program, has been updated to clarify eligible purchasers and for changes that resulted from the re-implementation of the provincial sales tax (PST), e.g. propane is now taxed under the Motor Fuel Tax Act.

May 16, 2013

Bulletin PST 110, Production Machinery and Equipment Exemption, is a new bulletin that provides information to help manufacturers, software developers, service providers (businesses that provide manufacturing services to manufacturers) and local governments involved in certain power generation activities understand how the production machinery and equipment exemption applies to their activities.

Bulletin PST 207, Medical Supplies and Equipment, is a new bulletin that provides information on how the provincial sales tax (PST) applies to medical supplies and equipment, and to purchases by medical suppliers and service providers.

May 10, 2013

The FIN 493, Certificate of Exemption – Subcontractor is available and allows certain purchasers to claim an exemption from PST as of April 1, 2013.

May 2, 2013

Third-Party Tax Preparers Online Services – Accountants, bookkeepers and other third-party tax preparers can now view, file and pay PST and municipal and regional district tax returns online on behalf of their clients. See Report & Pay Tax Using eTaxBC to learn more.

April 30, 2013

Bulletin PST 205, Books, Magazines, Newspapers and Other Publications, is a new bulletin that provides information on how the PST applies to books, magazines, newspapers and other publications.

April 16, 2013

Bulletin PST 206, Grocery and Drug Stores, is a new bulletin that provides information to help grocery and drug stores understand how the PST applies to their businesses.

April 12, 2013

The FIN 441, Certificate of Exemption – Multijurisdictional Vehicles is available and allows certain purchasers to claim an exemption from PST as of April 1, 2013.

April 11, 2013

Notice 2013-008, PST Education Program, is a new notice that provides information about the new PST Education Program (PSTEP) that replaces the one-on-one consultations with a PST Specialist. Businesses can sign up for a review of their PST accounting and reporting systems to ensure they are properly set up to comply with the new PST laws. Learn more about PSTEP and request an appointment.

Bulletin PST 003, Small Sellers, is a new bulletin that provides information on the criteria to qualify as a small seller for the purposes of the PST. This bulletin also provides information on the responsibilities of small sellers.

April 9, 2013

Bulletin PST 302, Delivery Charges, is a new bulletin that provides information on how the PST applies to delivery charges and other transportation charges, and to goods that are damaged, destroyed or lost in transit.

April 4, 2013

Small Business Guide to PST, is a new guide that explains the basics of BC's provincial sales tax (PST), administered under the Provincial Sales Tax Act.

The FIN 405, Casual Remittance Return is available and is used by individuals and businesses that are not registered as provincial sales tax (PST) collectors to remit PST. If you are a PST collector, you may remit any PST you owe on your Provincial Sales Tax (PST) Return (FIN 400).

All legislation and regulations related to the return to PST are now available on our website.

Our site has been updated for the return of PST. Check out gov.bc.ca/pst for the latest information.

April 2, 2013

Bulletin TTA 005, Tobacco Tax Rates, has been updated with the new tobacco tax rates effective April 1, 2013.

The following bulletins have been updated to include links to related forms:

Bulletin PST 100, Safety Equipment and Protective Clothing

Bulletin PST 204, Bicycles and Tricycles

Bulletin PST 300, Special Occasion Liquor Licences

March 28, 2013

Bulletin MFT 014, Propane Exemptions is a new bulletin that provides information for sellers and purchasers on the exemption from motor fuel tax available for propane effective April 1, 2013.

Bulletin PST 203, Energy and Energy Conservation, is a new bulletin that provides information on how the provincial sales tax (PST) applies to energy, information on exemptions for certain uses of energy, and how the tax applies to materials and equipment used to conserve energy, effective April 1, 2013. This bulletin also provides information on the 0.4% tax on energy products to raise revenue for the Innovative Clean Energy (ICE) Fund (ICE Fund tax).

Bulletin PST 106, Legal Services has been updated to provide more information on how the PST applies to purchases of legal services effective April 1, 2013.

Bulletin CTB 007, Exemption for Members of the Diplomatic and Consular Corps, has been updated to include information on how to claim an exemption from PST effective April 1, 2013. The bulletin also provides information for businesses on how to document exempt sales to members of the diplomatic and consular corps.

Bulletin PST 102, Commercial Fishers, is a new bulletin that provides information to help commercial fishers understand how the PST applies to their businesses effective April 1, 2013.

PST and MRDT Guide for Accommodation Providers is a new guide that explains how the provincial sales tax (PST) and the municipal and regional district tax (MRDT) apply to sales of accommodation in BC under the Provincial Sales Tax Act. This guide replaces the information previously found in the following publications:

Notice 2013-007, Notice to Fuel Sellers and Purchasers – Fuel Tax Changes, is a new notice that provides information on how tax under the Motor Fuel Tax Act and Provincial Sales Tax Act will apply to fuel and other substances as a result of the re-implementation of the provincial sales tax (PST) on April 1, 2013.

Notice 2013-005, Notice to Vehicle Leasing Companies – Transitional Rules for Leases of Vehicles, explains how the PST and the passenger vehicle rental tax (PVRT) apply to leases of vehicles where the term of the lease straddles April 1, 2013. It also explains that the 7-10% PST rates on passenger vehicles apply to all lease payments that are subject to PST, even if the lease was entered into before April 1, 2013.

March 27, 2013

The FIN 440, Certificate of Exemption - Purchase of Vehicle or Aircraft for Use Outside BC is available and allows certain purchasers to claim an exemption from PST as of April 1, 2013.

The FIN 456, Certificate of Exemption – Aquaculturist is available and allows certain purchasers to claim an exemption from PST as of April 1, 2013.

The FIN 480, Certificate of Exemption - Substances Sold for Use other than in Internal Combustion Engines is available and allows certain purchasers to claim an exemption from PST as of April 1, 2013.

March 26, 2013

Extended hours over Easter – the PST phone lines will be open during the Easter long weekend. Call us with your PST questions at 1 877 388-4440, 7am to 5pm Friday or 7am to 7pm Saturday through Monday.

Bulletin PST 103, Aquaculturists, is a new bulletin that provides information to help aquaculturists understand how the PST applies to their businesses effective April 1, 2013.

The FIN 443, Certificate of Exemption – Self-Assessment on Software is available and allows certain purchasers to claim an exemption from PST as of April 1, 2013.

The FIN 491, Certificate of Exemption – Contractor is available and allows certain purchasers to claim an exemption from PST as of April 1, 2013.

March 25, 2013

The FIN 455, Certificate of Exemption – Commercial Fisher is available and allows certain purchasers to claim an exemption from PST as of April 1, 2013.

The FIN 458, Certificate of Exemption – Farmer is available and allows certain purchasers to claim an exemption from PST as of April 1, 2013.

The FIN 462, Out-of-Province Delivery Exemption is available and allows certain purchasers to claim an exemption from PST as of April 1, 2013.

March 22, 2013

Bulletin PST 101, Farmers, is a new bulletin that provides information to help farmers understand how the PST applies to their businesses effective April 1, 2013.

March 20, 2013

The FIN 492, Certificate of Exemption – Production Machinery and Equipment is available and allows certain purchasers to claim an exemption from PST as of April 1, 2013.

March 19, 2013

Bulletin PST 304, Thrift Stores, Service Clubs, Charitable Organizations and Societies, is a new bulletin that provides information to help thrift stores, service clubs, charitable organizations and societies understand how the PST applies to their activities effective April 1, 2013.

Bulletin PST 135, Multijurisdictional Vehicles, is a new bulletin that provides information on how multijurisdictional vehicle (MJV) tax applies to MJVs effective April 1, 2013.

New bulletins replace the information previously found in the following notices:

March 18, 2013

The following new exemption certificates are available that allow certain purchasers to claim an exemption from PST as of April 1, 2013.

FIN 425, Certificate of Exemption - Children's Clothing and Footwear

FIN 490, Certificate of Exemption - General

March 14, 2013

Bulletin PST 202, School Supplies, is a new bulletin that provides information on how the PST applies to school supplies effective April 1, 2013.

PST FAQs have been updated to provide more information about registration, transactions that straddle April 1, 2013 and exemption certificates. Exemption certificates are currently in development and will be available on our Forms and Publications page before April 1, 2013.

March 12, 2013

Bulletin PST 204, Bicycles and Tricycles, is a new bulletin that provides information on how PST applies to bicycles and tricycles effective April 1, 2013.

Bulletin PST 201, Children's Clothing and Footwear, is a new bulletin that provides information on how the PST applies to sales and leases of children's clothing and footwear effective April 1, 2013.

Notice 2013-006, Notice to Sellers of Energy Products, provides information on the tax exemptions for residential energy products effective April 1, 2013, and includes important information for energy suppliers regarding the wind down of the Residential Energy Credit Program. The deadline for claiming final reimbursements of energy credits under the program is September 30, 2013. The notice also describes the re-implementation of the tax on energy products to raise revenue for the Innovative Clean Energy Fund (ICE Fund) and how the ICE Fund tax applies to energy products effective April 1, 2013.

Bulletin PST 133, Manufactured Buildings, is a new bulletin that provides information on how PST applies to sales and leases of manufactured buildings in BC effective April 1, 2013.

Bulletin PST 301, Related Services, is a new bulletin that replaces Notice 2012-016, Related Services. This bulletin provides information on how the PST applies to related services effective April 1, 2013.

Notice 2013-016, Notice to BC Wholesale Dealers – New Tobacco Tax Rates, and Form FIN 227, Wholesale Dealers Inventory Return. Effective April 1, 2013, the tobacco tax rates will increase. This notice explains your responsibilities as wholesale dealers to take an inventory of the unsold tobacco products you hold in BC as of midnight on March 31, 2013, report it as inventory and remit the additional security due on that inventory.

March 7, 2013

Notice 2013-015, Notice to Deputy Collectors and Retail Dealers – Propane Inventory, and Form FIN 156, Motor Fuel Tax Return – Propane Inventory April 1, 2013. Effective April 1, 2013, propane is subject to tax under the Motor Fuel Tax Act. This notice explains your responsibilities as deputy collectors and retail dealers to determine the amount of taxable propane inventory that you own, or are deemed to own, immediately after midnight on March 31, 2013, report it as inventory and pay the security due on that inventory.

March 5, 2013

Bulletin PST 100, Safety Equipment and Protective Clothing, is a new bulletin that provides information on how PST applies to safety equipment and protective clothing effective April 1, 2013.

March 1, 2013

The legislation and regulations to re-implement the PST on April 1, 2013are now complete, giving businesses all the information they need to successfully transition to the PST. The final legislative amendments to the Provincial Sales Tax Act have received Royal Assent and the regulations to bring it into force on April 1, 2013 have been approved by Cabinet.

To help businesses prepare, government is making available unofficial consolidated versions of the Provincial Sales Tax Act, the Motor Fuel Tax Act and the New Housing Transition Tax and Rebate Act, reflecting the amendments made in Bill 2.

Read the unofficial consolidation of the Provincial Sales Tax Act

Read the Provincial Sales Tax Regulation

Read the Provincial Sales Tax Exemption and Refund Regulation

Read the unofficial consolidation of the Motor Fuel Tax Act

Read the unofficial consolidation of the New Housing Transition Tax and Rebate Act

February 28, 2013

Notice 2013-004, Vehicle Exemptions and Refunds, is a new notice that provides information on exemptions from PST on vehicles acquired in BC or brought, sent or delivered into BC, and on refunds of PST available in relation to vehicles upon re-implementation of the PST on April 1, 2013. Some of the rules and requirements described in this bulletin are subject to legislative and regulatory approval.

February 18, 2013

Notice 2013-003, Real Property Contractors, is a new notice that provides an overview of how the PST applies to goods purchased, brought, sent or received in BC by real property contractors and used to improve real property upon re-implementation of the PST on April 1, 2013. Some of the rules and requirements described in this bulletin are subject to legislative and regulatory approval.

Notice 2013-002, PST on Vehicles, is a new notice that provides information on how PST applies to vehicles (other than multijurisdictional vehicles registered under the International Registration Plan) upon re-implementation of the PST on April 1, 2013. Some of the rules and requirements described in this notice are subject to legislative and regulatory approval.

February 14, 2013

Notice 2012-019, Notice to Tobacco Retail Dealers, has been updated with the tobacco tax rates that will come into effect on April 1, 2013 as a result of the re-implementation of the PST.

Notice 2012-021, Notice to Tobacco Wholesale Dealers, has been updated with the tobacco tax rates that will come into effect on April 1, 2013 as a result of the re-implementation of the PST.

February 13, 2013

The government tabled Bill 2, Provincial Sales Tax Transitional Provisions and Amendments Act, 2013, which includes the transitional provisions and final amendments needed to re-implement the PST.

Bill 2 contains new provisions and changes to some of the proposed amendments in the unofficial consolidation of the Provincial Sales Tax Actreleased on January 9, 2013. The unofficial consolidation is no longer available and a new consolidated version of the Act will be provided in the near future.

February 7, 2013

Notice 2012-013, Tangible Personal Property (Goods) Brought into British Columbia, has been revised to clarify the circumstances in which out-of-province sellers who cause taxable goods to be delivered into BC are required to charge and collect the PST payable on the purchase of the goods.

February 5, 2013

Bulletin PST 300, Special Occasion Liquor Licences. This new bulletin provides information to help individuals and businesses understand how PST applies to the purchase and sale of liquor under a Special Occasion Licence upon re-implementation of the PST on April 1, 2013. The bulletin also includes information related to licences purchased before April 1, 2013 for liquor sold under the licence on or after April 1, 2013. Some of the rules and requirements described in this bulletin are subject to legislative and regulatory approval.

February 1, 2013

Bulletin PST 002, Charging, Collecting and Remitting PST, has been revised to provide additional information on reporting and remitting PST.

January 31, 2013

Bulletin MFT 009, International Air Cargo – Fuel Tax Refund, has been revised to provide additional information on the expanded eligibility criteria for motor fuel tax refunds on jet fuel after March 31, 2012.

January 29, 2013

Information is available on how the elimination of the penny will impact provincial consumer taxes, including the provincial sales tax (returning April 1, 2013), tax on designated property, motor fuel tax, carbon tax, tobacco tax, and municipal and regional district tax.

January 15, 2013

Bulletin MFT 002, Motor Fuel Tax Refunds for Purchasers, has been revised to clarify the definition of an international flight.

January 9, 2013

Draft consolidation of PST statute released.

The government has released the draft consolidation of the provincial sales tax statute that takes effect April 1, 2013, subject to approval of the legislature.

The draft consolidation offers a preview of what the final PST act will generally look like. Final amendments leading to the re-implementation of the PST are to be formally introduced to the legislature in February 2013.

Draft regulations will be released with or before the introduction of the amendments to the legislature.

You can access the draft consolidation and related FAQs on our Forms and Publications page.

January 2, 2013

Registration for PST is now open!

You have the following options to register to collect PST:

Online – through the new online system called eTaxBC. Online registration should take you about 10 to 20 minutes to complete and is the quickest way to get your new PST number. When you register online, you can also sign up for online services to manage your PST account and report and pay PST online.

In person - go to your nearest Service BC Centre or visit our office at 1802 Douglas Street in Victoria.

By mail or fax - complete the Application for Registration for Provincial Sales Tax (FIN 418) and mail or fax your completed form to the address or fax number shown on the form. If you require extra space to enter your business information, complete the Application for Registration for Provincial Sales Tax (PST) Supplementary (FIN 418S).

Need help registering?

Request a one-on-one consultation with a government tax specialist

Register for our online webinar or attend an in-person seminar

Read our PST bulletins and notices

Watch our video: PST in BC – Online Registration

Call our toll-free help line at 1 877 388-4440

Email us your PST questions at CTBTaxQuestions@gov.bc.ca

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